Switzerland - IRAS

(i)
(ii)
on income (total income, earned income, income from capital,
industrial and commercial profits, capital gains and other items of
income); and
on capital (total property, movable and immovable property, business
assets, paid-up capital and reserves and other items of capital)
(hereinafter referred to as "Swiss tax").
4. The Convention shall also apply to any identical or substantially similar taxes which
are subsequently imposed in addition to, or in place of, the existing taxes.
5. The Convention shall not apply to Federal anticipatory tax withheld at the source on
prizes in a lottery.
6. If taxes on capital or on capital gains are introduced in Singapore at some future date
the Convention shall apply to such taxes.
Article 3
1. In this Convention, unless the context otherwise requires:
(a)
(b)
(c)
(d)
(e)
(f)
(g)
(h)
(i)
the term "Singapore" means the Republic of Singapore;
the term "Switzerland" means the Swiss Confederation;
the terms "a Contracting State" and "the other Contracting State" mean
Singapore or Switzerland, as the context requires;
the term "tax" means Singapore tax or Swiss tax, as the context requires;
the term "person" includes an individual, a company and any other body of
persons, corporate or not corporate;
the term "company" means any body corporate or any entity which is treated
as a body corporate for tax purposes;
the terms "enterprise of a Contracting State" and "enterprise of the other
Contracting State" mean respectively an industrial, mining, commercial,
timber, plantation or agricultural enterprise or undertaking carried on by a
resident of a Contracting State and an industrial, mining, commercial, timber,
plantation or agricultural enterprise or undertaking carried on by a resident of
the other Contracting State;
the term "international traffic" means any transport by a ship or aircraft
operated by an enterprise of a Contracting State, except when the ship or
aircraft is operated solely between places in the other Contracting State;
the term "competent authority" means:
(i)
in the case of Singapore: the Minister for Finance or his authorised
representative;
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